Statutory Instruments

2019 No. 108

Exiting The European Union

Customs

The Customs (Export) (EU Exit) Regulations 2019

Made

29th January 2019

Laid before the House of Commons

31st January 2019

Coming into force in accordance with regulation 1(2), (3), (4) and (5)

The Treasury, in exercise of the powers conferred by sections 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(4) and (5), 34(3) and (4), 35(2)(b), (3) and (4), and 36(5)(b) and (8), 51, 52(2) and (5), and 56(1) and (3) of, and paragraph 5 of Schedule 6 and paragraph 1(3)(c) of Schedule 7, to the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.

(a)

(b)

Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty's government in the United Kingdom is a party which are relevant to the exercise of that function.

The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1 Introductory provisions

Citation and commencement

1. —(1) These Regulations may be cited as the Customs (Export) (EU Exit) Regulations 2019.

(2) This regulation comes into force on 22nd February 2019.

(3) The following regulations come into force on 22nd February 2019 for the purposes of any approval or authorisation required by or under these Regulations—

(a) regulations 2 and 3;

(b) regulations 5(a) and 6 (common export procedure);

(d) Part 8 (approvals and authorisations and authorised economic operators), except to the extent that Part 8 applies regulation 92 (transitional provision) of CIDEER 2018 to these Regulations.

(4) Regulation 60(1) and (3) (amendments to CSPOP 2018) come into force on 22nd February 2019 to the extent that it inserts regulation 13A (declarations for an outward processing procedure: further provisions) into CSPOP 2018 for the purposes of any approval or authorisation required by or under that regulation, except to the extent that that regulation applies regulation 92 of CIDEER 2018.

(5) The remaining regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.

General interpretative provisions

2. In these Regulations—

“ the Act ” means the Taxation (Cross-border Trade) Act 2018;

“acceptance”, “accept” and “notification of acceptance”, in respect of an export declaration, are to be construed in accordance with Chapter 10 of Part 4;

“ accompanied baggage on departure ” means baggage which—

(a)

accompanies an individual when departing from the United Kingdom, or

(b)

would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;

“available for examination”, in respect of goods made available for examination or making goods available for examination, is to be construed in accordance with regulation 40;

“ CIDEER 2018 ” means the Customs (Import Duty) (EU Exit) Regulations 2018 ;

“ common export procedure ”, in relation to goods declared for it, has the meaning given in regulation 6;

“ CSPOP 2018 ” means the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018 ;

“ discharge ”, in relation to discharging goods from a common export procedure, is to be construed in accordance with regulation 50 (and references to goods “discharged” from that procedure are to be construed accordingly);

“ exit summary declaration ” has the same meaning as it has in Article 5(10) of the UCC;

“ export declaration ” means a declaration for a common export procedure made or treated as made in accordance with Part 4;

“ non-commercial goods ” means goods—

(a)

which are provided by one individual to another,

(b)

where no payment is made, directly or indirectly, for the goods by the recipient,

(c)

which are for the personal use of the recipient, and

(d)

which do not form part of a series of consignments of goods made between the individuals;

“ notification of export ” is to be construed in accordance with section 34 of the Act and Part 5;

“ onward export notification ” means a notification given in accordance with Part 8A;

“ personal gifts on export ” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—

(a)

are intended for an individual's personal use,

(b)

are not exported for commercial purposes, and

(c)

do not form part of a series of consignments of goods exported by the qualifying departing traveller;

“ qualifying departing traveller ” means an individual who—

(a)

is resident in the United Kingdom and is departing for a temporary stay outside the United Kingdom, or

(b)

is not resident in the United Kingdom and is departing after a temporary stay in the United Kingdom;

...

“ release ”, in relation to releasing goods to a common export procedure, is to be construed in accordance with regulation 49 (and references to goods “released” to that procedure are to be construed accordingly);

“ the UCC ” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; ...

“ the UK sector of the continental shelf ” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;

“ universal service provider ” means either—

(a)

a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—

(i)

within the member country that designated them as such; and

(ii)

in accordance with the UP Convention; or

(b)

an operator so designated by HMRC in a public notice made under paragraph 1(1) of Schedule 5 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“ UP Convention ” means the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any Regulations made under it; and

“verification” and “verify”, in respect of an export declaration, are to be construed in accordance with Chapter 12 of Part 4.

Persons established in the United Kingdom

3. In these Regulations, a person is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; or

(b) in any other case, where the person—

(i) has a registered office in the United Kingdom, or

(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

Notices and notifications

4. —(1) Paragraph (2) applies to any power for HMRC to make notices under these Regulations.

(2) It may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of a case; or

(b) so as to make different provision for different purposes or areas.

(3) In these regulations, a notice or notification must be made in writing and a requirement to notify is to be read accordingly.

PART 2 Goods exported in accordance with applicable export provisions procedure

Procedure for purposes of applicable export provisions

5. An export of goods is only made in accordance with a procedure for the purposes of the applicable export provisions where—

(a) the goods have been declared for a common export procedure; or

(b) the export of the goods is deemed to have been made in accordance with a procedure for those purposes by regulation 7.

Goods declared for a “common export procedure”

6. —(1) Goods are declared for a “common export procedure” if an export declaration is made or treated as made that the goods, to which paragraph (3) applies, are to be exported from the United Kingdom.

(2) Paragraph (3) applies to the goods mentioned in it other than the exceptions in paragraph (4).

(3) The goods are—

(a) domestic goods ;

(b) goods subject to—

(i) a storage procedure ;

(ii) an inward processing procedure ;

(iii) an authorised use procedure ;

(iv) a temporary admission procedure ; or

(v) a transit procedure .

(4) The exceptions are any of the following goods—

(a) goods exempt from the applicable export provisions in accordance with Part 3;

(b) goods which are declared for an outward processing procedure ;

(d) goods in respect of which regulation 7 applies.

Export of goods deemed to be made in accordance with procedure for purposes of applicable export provisions

7. —(1) Exports of goods which are deemed to have been made in accordance with a procedure for the purposes of the applicable export provisions are those mentioned in paragraphs (2) , (2A) , (2AA) , (2B) or (3).

(2) Goods in respect of which—

(a) a temporary storage declaration has been made;

(b) an exit summary declaration is required and has been made;

(d) an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.

(2A) Goods in respect of which Part 8A (onward export notifications) applies.

(2AA) Goods which are stores and in respect of which—

(a) no restriction on export is imposed under any enactment; and

(b) either—

(i) an HMRC officer has approved their removal from a customs warehouse in accordance with regulation 17(2) of CSPOP 2018 , and the customs warehouse procedure has not been discharged before the goods are exported; or

(ii) the goods have been declared for an inward processing procedure in accordance with regulation 27H of CIDEER 2018 , and that procedure has not been discharged before the goods are exported.

(2B) Goods in respect of which—

(a) a declaration for a free zone procedure, within the meaning of regulation 2(2)(b) of CIDEER 2018, has been made;

(b) that procedure has not been discharged;

(i) an exit summary declaration has been made; or

(ii) an onward export notification has been given; and

(d) an HMRC officer is satisfied that they may be exported from the United Kingdom and they are exported.

(3) Goods in respect of which—

(a) regulation 102 (retention of domestic status) of CIDEER 2018 applies; and

(b) an HMRC officer is satisfied that they may be exported and they are exported.

(4) In paragraph (2)(a), “ temporary storage declaration ” has the same meaning as in regulation 8 (temporary storage declarations) of CIDEER 2018.

(5) In paragraph (2AA)—

“ customs warehouse ” has the same meaning as in regulation 2 of CSPOP 2018;

“ stores ” has the same meaning as in section 1(1) of CEMA 1979.

(6)Notification of export of the goods in paragraph (2AA) is deemed to have been given when the goods arrive at the place from which they are to be exported.

PART 3 Goods exempt from applicable export provisions

Goods not required to be exported in accordance with the applicable export provisions

8. —(1) Goods are not required to be exported in accordance with the applicable export provisions if they are goods mentioned in paragraphs (2) to (7) .

(2) Goods in respect of which regulation 102 (retention of domestic status) of CIDEER 2018 does not apply only because an exit summary declaration is not required.

(3) Goods which remain outside the United Kingdom for a temporary period and are—

(a) motor road vehicles registered in the United Kingdom;

(b) packaging, pallets and similar equipment, excluding containers, used for transportation and owned by a person established in the United Kingdom; or

(i) are carried as part of the baggage which accompanies an individual when departing from the United Kingdom; and

(ii) are not goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000.

(4) Goods subject to a common transit procedure which were brought into the United Kingdom and are subsequently exported from the United Kingdom under that procedure.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Domestic goods in respect of which regulation 3 (duty free stores) of the Excise Goods (Aircraft and Ship's Stores) Regulations 2015 applies.

(7) Domestic goods which are zero-rated for value added tax in accordance with section 30 of, and ... Schedule 8 (zero-rating) to, the Value Added Tax Act 1994 and are stores within the meaning of section 1 (interpretation) of CEMA 1979 .

(7A) Goods exported to the UK sector of the continental shelf to be put to a specified authorised use in accordance with regulation 33(3)(a) of CSPOP 2018.

(7B) Goods declared for a UK transit procedure by means of a carnet under regulation 22(4A) CIDEER 2018.

(7C) Goods which—

(a) are submitted to a universal service provider within the United Kingdom before export from the United Kingdom; and

(b) will merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom.

(7D) Goods that are subject to the postal transit procedure under regulation 6 of, and Schedule 5 to, the Customs Transit Procedures (EU Exit) Regulations 2018.

(8) In paragraph (3)(b), “ containers ” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation .

(9) In paragraph (4), “ common transit procedure ” has the meaning given by paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) In paragraph (7B) —

(a) “ UK transit procedure ” has the same meaning as in paragraph 1 of Schedule 3 to the Customs Transit Procedures (EU Exit) Regulations 2018;

(b) a “carnet” is a document so described in—

(i) the Customs Convention on the “A.T.A. Carnet” for the temporary admission of goods done at Brussels on 6 December 1961; and

(ii) the Convention on Temporary Admission done at Istanbul on 26 June 1990. where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made.

PART 4 Export declarations etc

CHAPTER 1 Preliminary

Interpretation of Part

9.—(1) In this Part—

...

“ customs and excise airport ” has the meaning given by section 21(7) of CEMA 1979;

“ Customs office ” means premises used by HMRC for the purposes of exercising its functions under the Act;

“ EIDR electronic system ” has the meaning given by regulation 36(4);

“ EIDR export process ” has the meaning given by regulation 36(1);

“ EIDR records ” has the meaning given by regulation 36(4);

“ excise duty ” has the same meaning as in section 49 of the Act;

“ Oral or By conduct list ” has the same meaning as it has in regulation 14 of CIDEER 2018;

...

“ pleasure craft ” means a vessel which, at the time of its departure from the United Kingdom, is being used for private recreational purposes;

“ port ” has the meaning given in section 1 of CEMA 1979;

“ private aircraft ” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;

...

“simplified export declaration” and “supplementary export declaration” have the meanings given in regulation 33; ...

“ simplified export declaration process ” has the meaning given in regulation 31 ; and

small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988, which is—

(a)

used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and

(b)

where those goods are not being carried under a contract for transportation;

(2) The reference in the definition of “small vehicle” to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.

CHAPTER 2 Obligation to make export declaration

Requirement to make export declaration before goods exported

10. —(1) An export declaration, in respect of goods, must be made or treated as made before the goods are exported.

(2) But an export declaration may be made after or at the same time as the goods are exported where Sections 2 (export declarations made orally) or 3 (export declarations made by conduct) of Chapter 4 apply.

(3) Further to the requirement in paragraph (1), an export declaration may also be made after the goods are exported where regulation 11 applies.

(4) If an export declaration is made in accordance with regulation 11, an HMRC officer may treat the requirement in paragraph (1) as met if the officer considers it appropriate to do so.

(5) But the requirement is only treated as met if the officer informs the person who made the declaration that it is treated as met.

(6) Further provision about when an export declaration must be made may be specified in a notice given by HMRC.

Export declarations to be made after goods exported

11. —(1) Paragraph (2) applies if the requirements for making an export declaration under this Part (other than that paragraph), in relation to particular goods, were not met (in whole or in part) before or at the same time as the goods were exported.

(2) The person who exported the goods from the United Kingdom must make an export declaration as soon as that person is notified or otherwise becomes aware that this paragraph applies.

(3) That export declaration must be made in accordance with the requirements of this Part (other than the requirement that the declaration is to be made before the goods are exported).

(4) The “ person who exported the goods from the United Kingdom ” includes the person who, prior to the export of the goods from the United Kingdom—

(a) made the goods available for examination,

(b) was required to make the goods available for examination,

(d) was required to secure that the goods were made available for examination.

(5) If a person makes an export declaration under paragraph (2), it does not affect that person's liability, or the liability of any other person, for a breach of regulation 10(1).

(6) A person is not required to make a declaration in accordance with paragraph (2) if another person to whom that paragraph applies, in relation to those goods, has made a declaration which meets the requirements of this Part.

CHAPTER 3 Eligibility of persons to make export declarations

Eligibility of persons to make export declarations

12. —(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person.

(2) The requirements are—

(a) that the person is able to—

(i) make the goods available for examination, or

(ii) secure that the goods are made available for examination; and

(b) that, except where regulation 13 applies, the person is established in the United Kingdom.

Exceptions to the UK establishment requirement

13. The requirement that a person is established in the United Kingdom does not apply to any of the following—

(a) a person who makes an export declaration in respect of goods which are subject to a special Customs procedure other than a storage procedure;

(b) a person who makes an export declaration as described in Sections 2 to 3 of Chapter 4 or regulation 25 (export declarations made in paper form: qualifying departing travellers);

CHAPTER 4 Form of export declarations and how they are made

SECTION 1 General rule

Export declarations made electronically

14. —(1) The general rule is that an export declaration—

(a) must be made in an electronic form specified in a public notice given by HMRC, and

(b) must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC.

(2) The general rule does not apply to goods in relation to which Sections 2 to 4 apply.

SECTION 2 Export declarations made orally

General provisions applying to export declarations made orally

15. —(1) An individual makes an export declaration orally only if—

(a) the individual—

(i) makes the declaration to an HMRC officer at a Customs office,

(ii) identifies the goods in respect of which the declaration is made, and

(iii) where paragraph (2) applies, identifies the person on whose behalf the goods are exported; and

(b) the officer informs the individual that the officer is satisfied that the declaration is being made.

(2) An individual may make an export declaration orally on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

(3) An individual does not make an export declaration orally under this Section if, before an export declaration is purportedly made orally, an export declaration has, in respect of that export of goods, been made in another form.

Goods excluded from export declarations made orally

16. Despite regulations 17 and 18, an export declaration is not made orally in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment unless the goods are a consignment of food listed in Part G of the Oral or By conduct list ; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a declaration made under regulation 15(2) in respect of either non-commercial goods or personal gifts on export .

Export declarations made orally by an individual

17.—(1) Subject to paragraph (2), an individual may make an export declaration orally in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(i) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3) , ...

(ii) the weight of the goods does not exceed 1000kg , and

(iii) the goods are not subject to excise duty.

(d) goods which—

(i) are a means of transport subject to registration in the United Kingdom, and

(ii) meet any further conditions provided in a notice which may be given by HMRC;

(e) any spare parts, accessories and equipment connected to that means of transport;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

(g) packaging which is not intended for sale and is either—

(i) exported filled and intended for import (whether filled or unfilled); or

(ii) exported unfilled and intended for import filled.

(1A) Subject to paragraph (2), ... an individual may make an export declaration orally in respect of goods which are listed in Part G of the Oral or By conduct list.

(2) Paragraphs (1) and (1A) do not apply—

(a) where the goods are exported at a location which is specified in a notice published by HMRC; or

(b) to the making of oral declarations of a type specified in a notice published by HMRC.

Export declarations that may be made orally or electronically

17A.—(1) Where an individual may make an export declaration orally under Section 2 (export declarations made orally), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a) the individual making the declaration is a qualifying departing traveller;

(b) the declaration is made within the period of time specified in a notice published by HMRC;

(i) contained within the individual's accompanied baggage; or

(ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d) the goods are not personal gifts or non-commercial goods;

(e) the value of the goods does not exceed the amount specified in a notice published by HMRC ;

(f) the weight of the goods does not exceed 1000 kg;

(g) the goods are not subject to excise duty; and

(h) the goods are not subject to a restriction on export imposed under an enactment.

(2) HMRC must publish a notice specifying the period of time in which a declaration must be made for the purposes of this regulation and regulation 21A(b).

(3) HMRC must publish a notice specifying the amount at paragraph (1)(e) and in regulations 17, 21 and 21A.

Export declarations made orally: certain goods subject to temporary admission procedure

18. An individual may make an export declaration orally, in respect of goods subject to a temporary admission procedure at the time the export declaration is made, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulation 20(1) (temporary admission procedure: musical instruments) of CIDEER 2018; or

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure orally in accordance with regulations 20(2) or 21 (temporary admission procedure: packaging, broadcast equipment, disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made orally for that procedure.

SECTION 3 Export declarations made by conduct

General provisions applying to export declarations made by conduct

19. —(1) An individual does not make an export declaration by conduct under this Section if, before an export declaration is purportedly made by conduct, in respect of that export of goods, another form of export declaration has been made.

(2) An individual may make an export declaration by conduct on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods to which the export declaration relates are exported by P, and

Goods excluded from export declarations made by conduct

20. Despite regulations 21 to 24D , an export declaration is not made by conduct in respect of goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or otherwise determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act;

(c) a restriction on export imposed under an enactment unless the goods are a consignment of food listed in Part G of the Oral or By conduct list, and except that regulation 24C applies notwithstanding that the goods are the subject of such a restriction ; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a declaration made under regulation 19(2) in respect of either non-commercial goods or personal gifts on export

Export declarations by conduct: certain goods with pedestrians

21. —(1) Subject to paragraph (1A) an individual may make an export declaration by the conduct referred to in paragraph (2) in respect of any of the following goods—

(a) non-commercial goods;

(b) personal gifts on export;

(i) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3) , ...

(ii) the weight of the goods does not exceed 1000kg , and

(iii) the goods are not subject to excise duty.

(d) portable musical instruments where the individual is a qualifying departing traveller;

(e) goods listed in Part E or ... Part G of the Oral or By conduct list ;

(f) fodder and feeding stuffs accompanying animals for the purpose of feeding them during their exportation;

(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) Paragraph (1) does not apply in respect of goods listed in Part E of the Oral or By conduct list which are—

(a) spare parts, accessories and equipment for a means of transport that meet any further conditions in a notice which may be given by HMRC; or

(b) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.

(2) The conduct referred to is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual, and where that channel is—

(a) the last channel available to the individual to make an export declaration before departure from the United Kingdom, and

(b) either—

(i) signed as “Green” or “Nothing to declare”, or

(ii) the only channel which exists or is operating.

Export declarations that may be made by conduct or electronically

21A. Where an individual may make an export declaration by conduct under Section 3 (export declarations made by conduct), the individual may instead make an export declaration in accordance with the electronic form specified in the public notice made under regulation 14(1)(a) if all of the following conditions are met—

(a) the individual making the declaration is a qualifying departing traveller;

(b) the declaration is made within the period of time specified in a notice published by HMRC under regulation 17A(2);

(i) contained within the individual's accompanied baggage; or

(ii) carried by a small vehicle driven by the individual, or in which the individual is a passenger;

(d) the goods being exported are not personal gifts or non-commercial goods;

(e) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 17A(3) ;

(f) the weight of the goods does not exceed 1000 kg;

(g) the goods are not subject to excise duty; and

(h) the goods are not subject to a restriction on export imposed under an enactment.

Export declarations by conduct: certain goods in vehicles

22. —(1) Subject to paragraph (1A) an individual may make an export declaration by the conduct referred to in paragraph (2) or (5) in respect of the following goods—

(a) ... goods specified in regulation 21(1); or

(b) goods listed in Part F or ... Part G of the Oral or By conduct list .

(1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—

(a) a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;

(b) spare parts, accessories and equipment connected to that means of transport; or

(c) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.

(2) Subject to paragraph (4) the conduct referred to is where—

(a) the individual drives a vehicle in a lane past a Customs office or the individual allows herself or himself to be carried in a vehicle which is so driven,

(b) the goods are carried by the vehicle, or are the vehicle, and

(3) In paragraph (2)(a)—

(a) the Customs office referred to must be the last office available to the individual to make an export declaration before departure from the United Kingdom, and

(b) the lane must be designated as a lane to be used for the purpose of making an export declaration.

(4) Paragraph (2) does not apply where the goods are exported from a RoRo listed location within the meaning given in regulation 52.

(5) Where the goods are exported from a RoRo listed location, the conduct referred to is where—

(a) the individual drives a vehicle across the boundary of a RoRo listed location, or allows herself or himself to be carried in a vehicle which is so driven; and

(b) the goods are carried by the vehicle, or are the vehicle.

Export declarations by conduct: posted goods

23. —(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of goods which have a value not exceeding £1000 .

(2) The conduct is where the person allows the goods to be exported from the United Kingdom by submitting them to a universal service provider .

(3) But that export declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider in the normal course of post.

Export Declarations by Conduct: Human Organs etc. needed for transplant

23A.—(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of human blood, blood products, organs, for grafting, implanting (transplant) or transfusion (“the goods”).

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be exported from the United Kingdom by loading or allowing the goods to be loaded on any means of transport.

(3) But such a declaration is to be treated as withdrawn if the goods are not exported from the United Kingdom within 48 hours of being loaded on the means of transport.

(4) Where this regulation applies there is no requirement to make the goods available for examination except where an HMRC officer requires that the goods are made available for examination.

Export declarations by conduct: certain goods subject to temporary admission procedure

24.—(1) This regulation applies where an individual may not make an export declaration by conduct under regulation 21 or 22.

(2) An individual may make an export declaration by the conduct described in regulations 21(2) or 22(2) or (5) , in respect of goods subject to a temporary admission procedure, if—

(a) the individual is a qualifying departing traveller who made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2) (temporary admission procedure: musical instruments) of CIDEER 2018; or

(b) the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27(1) and (2), or (3) (temporary admission procedure: disaster relief material and miscellaneous goods) of CIDEER 2018; and

in either case, irrespective of whether the Customs declaration was actually made by conduct for that procedure.

(3) An individual may make an export declaration by the conduct described in regulation 22(5), in respect of goods subject to a temporary admission procedure, if the individual made, or was otherwise capable of making, in respect of those goods, the Customs declaration for that procedure by conduct in accordance with regulation 27A (temporary admission procedure: goods imported at RoRo listed locations) of CIDEER 2018, irrespective of whether the Customs declaration was actually made by conduct for that procedure.

Export declarations by conduct: pleasure craft

24A.—(1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a pleasure craft.

(2) The conduct referred to is where the individual leaves United Kingdom waters in the pleasure craft.

Export declarations by conduct: private aircraft

24B.—(1) An individual may make an export declaration by the conduct referred to in paragraph (2) in respect of goods which are a private aircraft if the aircraft leaves the United Kingdom from—

(a) a customs and excise airport; or

(b) any other place from which the individual is permitted to depart by HMRC Commissioners under section 21(3) of CEMA 1979.

(2) The conduct referred to is where the individual leaves the United Kingdom in the private aircraft.

Export declarations by conduct: NATO forces

24C.—(1) A person who is a representative of NATO forces may make an export declaration by the conduct referred to in paragraph (2).

(2) The conduct referred to is the submission of a NATO form 302 to HMRC in accordance with the procedural rules stipulated in a notice published by HMRC Commissioners.

(3) HMRC Commissioners must publish a notice stipulating procedural rules for the purposes of paragraph (2).

(4) In this regulation “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.

UK Continental Shelf simplified export procedure

24D.—(1) Subject to paragraph (4), an eligible person (P) may make an export declaration by the conduct specified in paragraph (2) in relation to the export of domestic goods by P to an installation on the UK sector of the continental shelf.

(2) The specified conduct is where—

(a) P submits to a specified electronic system such information as may be required by a notice published by HMRC; and

(b) P loads or allows the goods to be loaded from a location in Great Britain onto a vessel or aircraft destined for an installation on the UK sector of the continental shelf.

(3) HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.

(4) Paragraph (1) does not apply where the goods exported are excise goods.

(5) In this regulation—

“ eligible person ” means a person who is an eligible person under regulation 26H (Persons eligible to use UK continental shelf simplifications) of CIDEER 2018;

“ excise goods ” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

“ installation ” means an artificial island, a fixed or floating installation or any other structure.

SECTION 4 Export declarations made in paper form

Export declarations made in paper form: qualifying departing travellers

25.—(1) An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.

(2) In paragraph (1), “ appropriate paper form ” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).

Export declarations made in paper form ...

26.—(1) Subject to paragraph (1A), a person may make an export declaration by means of a carnet.

(1A) A carnet may not be used to make an export declaration for—

(a) goods submitted to a universal service provider;

(b) domestic goods for which the exportation will give rise to—

(i) repayment or remission of import duty under Part 7 CIDEER 2018;

(ii) an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products;

(c) domestic goods subject to Article 16 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products; or

(d) domestic goods subject to a duty suspension arrangement.

(2) A “ carnet ” means, in respect of an export declaration, a document as so described in one of the following conventions—

(a) the Customs Convention on the “A.T.A Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) , or

(b) the Convention on Temporary Admission (Istanbul, 26 June 1990) ; and

where the form of the carnet is that provided by the version of the convention which is current at the time the declaration is made.

(3) A “ duty suspension arrangement ” has the meaning in regulation 3(1) of the Excise (Holding, Movement and Duty Point) Regulations 2010.

Export declarations made in paper form: further provision

27. —(1) In cases specified in a notice given by HMRC, an export declaration may be made in a paper form specified in the notice.

(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with any provision made in a notice given by HMRC.

SECTION 5 Export declarations: consequential provision

Export declarations made orally: consequential provision

28. —(1) This regulation applies in respect of goods where an export declaration is made orally as provided by Section 2.

(2) The following are (respectively) deemed as, or treated as, occurring when an HMRC officer gives the information described in regulation 15(1)(b)—

(a) notification of export of the goods, ...

(b) acceptance of, and notification of acceptance of, the export declaration , and

(3)Discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(4) No notification of discharge from a common export procedure is required to be made to the declarant.

Export declarations by conduct: consequential provision

29. —(1) Paragraphs (2) to (4) apply in respect of goods where an export declaration is made by conduct as provided by Section 3.

(2) In relation to regulations 21 and 22(2) —

(a) notification of export of the goods is to be deemed as occurring on entering the channel of a Customs office or the lane past a Customs office; and

(b) the following are to be treated as occurring on exiting the channel or the lane—

(i) acceptance of the export declaration; and

(ii) release of the goods to, and discharge of the goods from, a common export procedure.

(2A) In relation to regulation 22(5)—

(a) notification of export of the goods is to be deemed as occurring on driving across the boundary;

(b) the following are to be treated as occurring on driving across the boundary—

(i) acceptance of the export declaration; and

(ii) release of the goods to a common export procedure; and

(c) discharge of the goods from a common export procedure is to be treated as occurring on export of the goods from the United Kingdom.

(3) In relation to regulation 23, the following are (as the case may be) treated as, or deemed as, occurring when the goods are exported from the United Kingdom by a universal service provider in the normal course of post—

(a) notification of export of the goods;